Economics at your fingertips  

L?imposta sul reddito d?impresa: armonizzazione o concorrenza fiscale in Europa?

Augusta Badriotti

ECONOMIA PUBBLICA, 2009, vol. XXXIX, issue 1-2, 5-26

Abstract: The growing interaction of world economies has increased the mobility of capital and reinforced the fiscal competition among countries. Since its creation the European Union tried to encourage the mobility while at the same time attempting to reduce the distortions caused to economic activities. This paper studies effective tax rates in the European Union reviewing EU?s harmonization proposals of corporate income taxation. Empirical results based on a micro forward-looking approach originally developed by Devereux and Griffith (1998, 2003) are presented. The conclusions are supportive of the positive effect of EU?s actions, although stressing the potential effect that international tax competition has exerted all around the world

JEL-codes: E62 H25 H32 H87 (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) ... 117&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info:

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
http://www.francoang ... io.aspx?IDRivista=16

Access Statistics for this article

ECONOMIA PUBBLICA is currently edited by FrancoAngeli

More articles in ECONOMIA PUBBLICA from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().

Page updated 2022-09-29
Handle: RePEc:fan:epepep:v:html10.3280/ep2009-001001